{"id":41616,"date":"2025-12-29T06:32:24","date_gmt":"2025-12-28T22:32:24","guid":{"rendered":"https:\/\/www.zdsztech.com\/blog\/erp-system-cost-allocation-abc-classification-method\/"},"modified":"2025-12-29T06:32:24","modified_gmt":"2025-12-28T22:32:24","slug":"erp-system-cost-allocation-abc-classification-method","status":"publish","type":"post","link":"https:\/\/www.zdsztech.com\/blog\/erp-system-cost-allocation-abc-classification-method\/","title":{"rendered":"ERP\u7cfb\u7edf\u6210\u672c\u5206\u644a\u600e\u4e48\u7528\uff1fABC\u5206\u7c7b\u6cd5\u5b9e\u65bd\u8be6\u89e3"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766961143-7ef6ff91f2a150e2fa3f51aeaff09645.jpeg\" alt=\"ERP\u7cfb\u7edf\u6210\u672c\u5206\u644a\u600e\u4e48\u7528\uff1fABC\u5206\u7c7b\u6cd5\u5b9e\u65bd\u8be6\u89e3\"><\/p>\n<p>\u5728\u5f53\u4eca\u7ade\u4e89\u767d\u70ed\u5316\u7684\u5546\u4e1a\u73af\u5883\u4e2d\uff0c\u4f01\u4e1a\u51b3\u7b56\u7684\u8d28\u91cf\u76f4\u63a5\u51b3\u5b9a\u4e86\u5176\u751f\u5b58\u4e0e\u53d1\u5c55\u3002\u7136\u800c\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ecd\u5728\u4f7f\u7528\u4f20\u7edf\u7684\u6210\u672c\u6838\u7b97\u65b9\u6cd5\uff0c\u5c06\u5236\u9020\u8d39\u7528\u3001\u7ba1\u7406\u8d39\u7528\u7b49\u95f4\u63a5\u6210\u672c\u7b80\u5355\u5730\u6309\u7167\u5de5\u65f6\u6216\u4ea7\u91cf\u8fdb\u884c\u5206\u644a\u3002\u8fd9\u79cd\u201c\u5927\u9505\u996d\u201d\u5f0f\u7684\u6210\u672c\u5206\u914d\u6a21\u5f0f\uff0c\u6781\u6613\u5bfc\u81f4\u6210\u672c\u4fe1\u606f\u7684\u4e25\u91cd\u5931\u771f\uff1a\u9ad8\u5229\u6da6\u4ea7\u54c1\u53ef\u80fd\u56e0\u627f\u62c5\u4e86\u8fc7\u591a\u4e0d\u76f8\u5173\u7684\u95f4\u63a5\u6210\u672c\u800c\u663e\u5f97\u65e0\u5229\u53ef\u56fe\uff0c\u800c\u771f\u6b63\u4fb5\u8680\u5229\u6da6\u7684\u201c\u6210\u672c\u9ed1\u6d1e\u201d\u4ea7\u54c1\u6216\u5ba2\u6237\u5374\u88ab\u63a9\u76d6\u3002\u8fd9\u79cd\u9519\u8bef\u7684\u6210\u672c\u4fe1\u53f7\uff0c\u4f1a\u8bef\u5bfc\u4f01\u4e1a\u5728\u4ea7\u54c1\u5b9a\u4ef7\u3001\u5ba2\u6237\u5173\u7cfb\u7ba1\u7406\u3001\u6d41\u7a0b\u4f18\u5316\u7b49\u5173\u952e\u6218\u7565\u9886\u57df\u7684\u51b3\u7b56\uff0c\u5176\u540e\u679c\u53ef\u80fd\u662f\u707e\u96be\u6027\u7684\u3002\u56e0\u6b64\uff0c\u7cbe\u51c6\u7684\u6210\u672c\u6838\u7b97\u4e0d\u518d\u662f\u8d22\u52a1\u90e8\u95e8\u7684\u5185\u90e8\u4e8b\u52a1\uff0c\u800c\u662f\u5173\u4e4e\u4f01\u4e1a\u6218\u7565\u6210\u8d25\u7684\u6838\u5fc3\u8bae\u9898\u3002ABC\u4f5c\u4e1a\u6210\u672c\u6cd5\uff08Activity-Based Costing\uff09\u6b63\u662f\u4e3a\u5e94\u5bf9\u8fd9\u4e00\u6311\u6218\u800c\u751f\u7684\u9769\u547d\u6027\u7ba1\u7406\u5de5\u5177\u3002\u5b83\u901a\u8fc7\u8ffd\u6eaf\u6210\u672c\u53d1\u751f\u7684\u6839\u672c\u539f\u56e0\u2014\u2014\u201c\u4f5c\u4e1a\u201d\uff0c\u5b9e\u73b0\u4e86\u5bf9\u6210\u672c\u7684\u7cbe\u7ec6\u5316\u3001\u7cbe\u51c6\u5316\u6838\u7b97\u3002\u672c\u6587\u5c06\u4f5c\u4e3a\u4e00\u4efd\u7ec8\u6781\u6307\u5357\uff0c\u4e3a\u4f01\u4e1a\u51b3\u7b56\u8005\u7cfb\u7edf\u6027\u5730\u63ed\u793aABC\u5206\u7c7b\u6cd5\u7684\u6838\u5fc3\u903b\u8f91\uff0c\u5e76\u63d0\u4f9b\u4e00\u5957\u5728ERP\u7cfb\u7edf\u4e2d\u4ece\u84dd\u56fe\u89c4\u5212\u5230\u843d\u5730\u6267\u884c\u7684\u5b8c\u6574\u3001\u53ef\u64cd\u4f5c\u7684\u5b9e\u6218\u65b9\u6cd5\u8bba\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%B8%80%E3%80%81%E6%8B%A8%E5%BC%80%E8%BF%B7%E9%9B%BE%EF%BC%9A%E4%BB%80%E4%B9%88%E6%98%AFABC%E4%BD%9C%E4%B8%9A%E6%88%90%E6%9C%AC%E6%B3%95%EF%BC%9F%E5%AE%83%E4%B8%8E%E4%BC%A0%E7%BB%9F%E6%96%B9%E6%B3%95%E7%9A%84%E6%A0%B9%E6%9C%AC%E5%8C%BA%E5%88%AB\"><\/span>\u4e00\u3001\u62e8\u5f00\u8ff7\u96fe\uff1a\u4ec0\u4e48\u662fABC\u4f5c\u4e1a\u6210\u672c\u6cd5\uff1f\u5b83\u4e0e\u4f20\u7edf\u65b9\u6cd5\u7684\u6839\u672c\u533a\u522b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"11_ABC%E4%BD%9C%E4%B8%9A%E6%88%90%E6%9C%AC%E6%B3%95%E7%9A%84%E6%A0%B8%E5%BF%83%E9%80%BB%E8%BE%91%EF%BC%9A%E6%88%90%E6%9C%AC%E5%9B%A0%E2%80%9C%E4%BD%9C%E4%B8%9A%E2%80%9D%E8%80%8C%E7%94%9F\"><\/span>1.1 ABC\u4f5c\u4e1a\u6210\u672c\u6cd5\u7684\u6838\u5fc3\u903b\u8f91\uff1a\u6210\u672c\u56e0\u201c\u4f5c\u4e1a\u201d\u800c\u751f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>ABC\u4f5c\u4e1a\u6210\u672c\u6cd5\u7684\u7406\u8bba\u57fa\u77f3\u98a0\u8986\u4e86\u4f20\u7edf\u89c2\u5ff5\uff0c\u5b83\u8ba4\u4e3a\u6210\u672c\u5e76\u975e\u76f4\u63a5\u7531\u4ea7\u54c1\u6216\u670d\u52a1\u5f15\u8d77\uff0c\u800c\u662f\u7531\u6267\u884c\u7684\u201c\u4f5c\u4e1a\uff08Activity\uff09\u201d\u6240\u6d88\u8017\u7684\u201c\u8d44\u6e90\uff08Resource\uff09\u201d\u4ea7\u751f\u7684\u3002\u4ea7\u54c1\u3001\u670d\u52a1\u6216\u5ba2\u6237\u7b49\u6210\u672c\u5bf9\u8c61\uff08Cost Object\uff09\u53ea\u662f\u56e0\u4e3a\u6d88\u8017\u4e86\u8fd9\u4e9b\u4f5c\u4e1a\uff0c\u624d\u76f8\u5e94\u5730\u627f\u62c5\u4e86\u6210\u672c\u3002\u6362\u8a00\u4e4b\uff0cABC\u6cd5\u7684\u6838\u5fc3\u903b\u8f91\u94fe\u6761\u662f\uff1a\u201c\u8d44\u6e90\u6d88\u8017\u4e8e\u4f5c\u4e1a\uff0c\u4f5c\u4e1a\u670d\u52a1\u4e8e\u6210\u672c\u5bf9\u8c61\u201d\u3002<\/p>\n<p>\u4e3a\u4e86\u66f4\u76f4\u89c2\u5730\u7406\u89e3\uff0c\u6211\u4eec\u4ee5\u4e00\u4e2a\u540c\u65f6\u751f\u4ea7\u4e24\u79cd\u6905\u5b50\u7684\u5bb6\u5177\u5236\u9020\u4f01\u4e1a\u4e3a\u4f8b\u3002\u4ea7\u54c1A\u662f\u8bbe\u8ba1\u7b80\u7ea6\u7684\u6807\u51c6\u9910\u6905\uff0c\u751f\u4ea7\u6d41\u7a0b\u7b80\u5355\uff1b\u4ea7\u54c1B\u662f\u7ed3\u6784\u590d\u6742\u7684\u8c6a\u534e\u8eba\u6905\uff0c\u9700\u8981\u591a\u6b21\u673a\u5668\u8c03\u8bd5\u548c\u7cbe\u7ec6\u7684\u624b\u5de5\u8d28\u68c0\u3002<\/p>\n<p>\u5728\u4f20\u7edf\u65b9\u6cd5\u4e0b\uff0c\u673a\u5668\u6298\u65e7\u3001\u8d28\u68c0\u5458\u5de5\u8d44\u7b49\u95f4\u63a5\u8d39\u7528\u53ef\u80fd\u4f1a\u6309\u7167\u603b\u751f\u4ea7\u5de5\u65f6\u6216\u603b\u4ea7\u91cf\u5e73\u5747\u5206\u644a\u7ed9A\u548cB\u3002\u8fd9\u663e\u7136\u4e0d\u516c\u5e73\uff0c\u56e0\u4e3a\u7ed3\u6784\u590d\u6742\u7684B\u6905\u5b50\u6d88\u8017\u4e86\u66f4\u591a\u7684\u673a\u5668\u8c03\u8bd5\u548c\u8d28\u91cf\u68c0\u9a8c\u201c\u4f5c\u4e1a\u201d\u3002<\/p>\n<p>\u800cABC\u6cd5\u5219\u4f1a\u8fd9\u6837\u505a\uff1a\u5b83\u9996\u5148\u8bc6\u522b\u51fa\u201c\u673a\u5668\u8c03\u8bd5\u201d\u548c\u201c\u8d28\u91cf\u68c0\u9a8c\u201d\u662f\u4e24\u4e2a\u5173\u952e\u7684\u201c\u4f5c\u4e1a\u201d\u3002\u7136\u540e\uff0c\u5c06\u4e0e\u8fd9\u4e24\u4e2a\u4f5c\u4e1a\u76f8\u5173\u7684\u8d44\u6e90\u6210\u672c\uff08\u5982\u8c03\u8bd5\u5de5\u7a0b\u5e08\u7684\u85aa\u916c\u3001\u8d28\u68c0\u8bbe\u5907\u6298\u65e7\uff09\u5206\u522b\u5f52\u96c6\u5230\u201c\u673a\u5668\u8c03\u8bd5\u6210\u672c\u6c60\u201d\u548c\u201c\u8d28\u91cf\u68c0\u9a8c\u6210\u672c\u6c60\u201d\u4e2d\u3002\u63a5\u7740\uff0c\u4e3a\u6bcf\u4e2a\u4f5c\u4e1a\u6c60\u9009\u62e9\u4e00\u4e2a\u6700\u80fd\u53cd\u6620\u5176\u6d88\u8017\u7a0b\u5ea6\u7684\u201c\u6210\u672c\u52a8\u56e0\u201d\uff0c\u4f8b\u5982\u201c\u8c03\u8bd5\u6b21\u6570\u201d\u548c\u201c\u68c0\u9a8c\u6279\u6b21\u201d\u3002\u6700\u540e\uff0c\u6839\u636e\u4ea7\u54c1A\u548cB\u5b9e\u9645\u6d88\u8017\u7684\u8c03\u8bd5\u6b21\u6570\u548c\u68c0\u9a8c\u6279\u6b21\uff0c\u5c06\u6210\u672c\u6c60\u4e2d\u7684\u8d39\u7528\u7cbe\u51c6\u5730\u5206\u914d\u7ed9\u5b83\u4eec\u3002\u901a\u8fc7\u8fd9\u79cd\u65b9\u5f0f\uff0c\u8c6a\u534e\u8eba\u6905B\u4f1a\u627f\u62c5\u66f4\u591a\u4e0e\u4e4b\u76f8\u5173\u7684\u95f4\u63a5\u6210\u672c\uff0c\u771f\u5b9e\u53cd\u6620\u5176\u9ad8\u6210\u672c\u7684\u672c\u8d28\u3002<\/p>\n<p>ABC\u6cd5\u7684\u57fa\u672c\u5b9e\u65bd\u6b65\u9aa4\u53ef\u5f52\u7eb3\u4e3a\uff1a<\/p>\n<ul>\n<li><strong>\u8bc6\u522b\u8d44\u6e90<\/strong>\uff1a\u660e\u786e\u4f01\u4e1a\u7684\u6240\u6709\u6210\u672c\u652f\u51fa\uff0c\u5982\u4eba\u5de5\u3001\u8bbe\u5907\u3001\u7269\u6599\u3001\u80fd\u6e90\u7b49\u3002<\/li>\n<li><strong>\u8bc6\u522b\u4f5c\u4e1a<\/strong>\uff1a\u5206\u6790\u4ef7\u503c\u94fe\uff0c\u627e\u51fa\u6d88\u8017\u8d44\u6e90\u7684\u6838\u5fc3\u4f5c\u4e1a\u6d3b\u52a8\uff0c\u5982\u91c7\u8d2d\u3001\u751f\u4ea7\u51c6\u5907\u3001\u5ba2\u6237\u670d\u52a1\u7b49\u3002<\/li>\n<li><strong>\u5b9a\u4e49\u6210\u672c\u52a8\u56e0<\/strong>\uff1a\u4e3a\u6bcf\u4e2a\u4f5c\u4e1a\u9009\u62e9\u4e00\u4e2a\u91cf\u5316\u6307\u6807\uff0c\u7528\u4e8e\u8861\u91cf\u4f5c\u4e1a\u7684\u6d88\u8017\u91cf\u3002<\/li>\n<li><strong>\u8ba1\u7b97\u6210\u672c\u52a8\u56e0\u7387<\/strong>\uff1a\u7528\u4f5c\u4e1a\u6210\u672c\u6c60\u7684\u603b\u989d\u9664\u4ee5\u6210\u672c\u52a8\u56e0\u7684\u603b\u91cf\uff0c\u5f97\u51fa\u5355\u4f4d\u52a8\u56e0\u7684\u6210\u672c\u3002<\/li>\n<li><strong>\u5c06\u6210\u672c\u5206\u914d\u7ed9\u6210\u672c\u5bf9\u8c61<\/strong>\uff1a\u6839\u636e\u6bcf\u4e2a\u6210\u672c\u5bf9\u8c61\uff08\u4ea7\u54c1\u3001\u5ba2\u6237\u7b49\uff09\u6d88\u8017\u7684\u6210\u672c\u52a8\u56e0\u6570\u91cf\uff0c\u4e58\u4ee5\u6210\u672c\u52a8\u56e0\u7387\uff0c\u8ba1\u7b97\u51fa\u5e94\u5206\u644a\u7684\u6210\u672c\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"12_%E5%AF%B9%E6%AF%94%E5%88%86%E6%9E%90%EF%BC%9AABC%E6%B3%95_vs_%E4%BC%A0%E7%BB%9F%E6%88%90%E6%9C%AC%E5%88%86%E6%91%8A%E6%B3%95\"><\/span>1.2 \u5bf9\u6bd4\u5206\u6790\uff1aABC\u6cd5 vs. \u4f20\u7edf\u6210\u672c\u5206\u644a\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e3a\u4e86\u66f4\u6e05\u6670\u5730\u5c55\u793aABC\u4f5c\u4e1a\u6210\u672c\u6cd5\u7684\u9769\u547d\u6027\u4f18\u52bf\uff0c\u6211\u4eec\u901a\u8fc7\u4ee5\u4e0b\u8868\u683c\uff0c\u4ece\u4e94\u4e2a\u6838\u5fc3\u7ef4\u5ea6\u5bf9\u5176\u4e0e\u4f20\u7edf\u6210\u672c\u5206\u644a\u6cd5\u8fdb\u884c\u6df1\u5165\u5bf9\u6bd4\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th align=\"left\">\u5bf9\u6bd4\u7ef4\u5ea6<\/th>\n<th align=\"left\">ABC\u4f5c\u4e1a\u6210\u672c\u6cd5<\/th>\n<th align=\"left\">\u4f20\u7edf\u6210\u672c\u5206\u644a\u6cd5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\"><strong>\u6210\u672c\u5206\u914d\u57fa\u7840<\/strong><\/td>\n<td align=\"left\">\u4ee5\u201c\u4f5c\u4e1a\u201d\u4e3a\u6838\u5fc3\uff0c\u57fa\u4e8e\u6210\u672c\u52a8\u56e0\uff08\u5982\u8c03\u8bd5\u6b21\u6570\u3001\u8ba2\u5355\u6570\uff09\u8fdb\u884c\u591a\u7ef4\u5ea6\u3001\u591a\u9636\u6bb5\u7684\u5206\u914d\u3002<\/td>\n<td align=\"left\">\u4ee5\u5355\u4e00\u7684\u3001\u901a\u5e38\u4e0e\u4ea7\u91cf\u76f8\u5173\u7684\u5206\u914d\u57fa\u51c6\uff08\u5982\u76f4\u63a5\u4eba\u5de5\u5de5\u65f6\u3001\u673a\u5668\u5c0f\u65f6\u3001\u4ea7\u91cf\uff09\u8fdb\u884c\u4e00\u6b65\u5f0f\u5206\u914d\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u95f4\u63a5\u8d39\u7528\u5904\u7406<\/strong><\/td>\n<td align=\"left\">\u5c06\u95f4\u63a5\u8d39\u7528\u89c6\u4e3a\u53ef\u8ffd\u6eaf\u7684\u4f5c\u4e1a\u6210\u672c\uff0c\u901a\u8fc7\u4f5c\u4e1a\u6210\u672c\u6c60\u548c\u6210\u672c\u52a8\u56e0\u8fdb\u884c\u7cbe\u7ec6\u5316\u5206\u914d\u3002<\/td>\n<td align=\"left\">\u5c06\u95f4\u63a5\u8d39\u7528\u89c6\u4e3a\u201c\u5171\u540c\u6210\u672c\u201d\uff0c\u91c7\u7528\u7b80\u5355\u7c97\u7565\u7684\u65b9\u5f0f\u8fdb\u884c\u201c\u6d82\u62b9\u5f0f\u201d\u5206\u644a\uff0c\u65e0\u6cd5\u53cd\u6620\u771f\u5b9e\u7684\u56e0\u679c\u5173\u7cfb\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u6210\u672c\u4fe1\u606f\u51c6\u786e\u6027<\/strong><\/td>\n<td align=\"left\">\u6781\u9ad8\u3002\u80fd\u771f\u5b9e\u53cd\u6620\u4e0d\u540c\u4ea7\u54c1\u3001\u670d\u52a1\u6216\u5ba2\u6237\u5bf9\u95f4\u63a5\u8d44\u6e90\u7684\u5b9e\u9645\u6d88\u8017\u7a0b\u5ea6\uff0c\u63d0\u4f9b\u66f4\u51c6\u786e\u7684\u6210\u672c\u6784\u6210\u3002<\/td>\n<td align=\"left\">\u8f83\u4f4e\u3002\u5bb9\u6613\u9020\u6210\u6210\u672c\u626d\u66f2\uff0c\u5bfc\u81f4\u7b80\u5355\u4ea7\u54c1\u627f\u62c5\u8fc7\u591a\u6210\u672c\uff0c\u590d\u6742\u4ea7\u54c1\u627f\u62c5\u8fc7\u5c11\u6210\u672c\uff08\u5373\u201c\u4ea4\u53c9\u8865\u8d34\u201d\uff09\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u9002\u7528\u573a\u666f<\/strong><\/td>\n<td align=\"left\">\u7279\u522b\u9002\u7528\u4e8e\u4ea7\u54c1\u79cd\u7c7b\u591a\u3001\u5de5\u827a\u6d41\u7a0b\u590d\u6742\u3001\u95f4\u63a5\u8d39\u7528\u5360\u6bd4\u8f83\u9ad8\u7684\u4f01\u4e1a\uff0c\u5982\u5236\u9020\u4e1a\u3001\u670d\u52a1\u4e1a\u3001\u91d1\u878d\u4e1a\u3002<\/td>\n<td align=\"left\">\u9002\u7528\u4e8e\u4ea7\u54c1\u5355\u4e00\u3001\u6d41\u7a0b\u7b80\u5355\u3001\u95f4\u63a5\u8d39\u7528\u5360\u6bd4\u4f4e\u7684\u4f01\u4e1a\uff0c\u4f46\u5df2\u96be\u4ee5\u6ee1\u8db3\u73b0\u4ee3\u4f01\u4e1a\u7ba1\u7406\u9700\u6c42\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u5bf9\u51b3\u7b56\u652f\u6301\u7684\u4ef7\u503c<\/strong><\/td>\n<td align=\"left\">\u63d0\u4f9b\u7cbe\u51c6\u7684\u76c8\u5229\u80fd\u529b\u5206\u6790\uff0c\u652f\u6301\u79d1\u5b66\u5b9a\u4ef7\u3001\u4f18\u5316\u4ea7\u54c1\u7ec4\u5408\u3001\u8bc6\u522b\u6d41\u7a0b\u6539\u8fdb\u70b9\u3001\u8bc4\u4f30\u5ba2\u6237\u4ef7\u503c\uff0c\u662f\u6218\u7565\u51b3\u7b56\u7684\u5f3a\u5927\u4f9d\u636e\u3002<\/td>\n<td align=\"left\">\u63d0\u4f9b\u7684\u6210\u672c\u4fe1\u606f\u6a21\u7cca\uff0c\u53ef\u80fd\u8bef\u5bfc\u5b9a\u4ef7\u51b3\u7b56\u548c\u8d44\u6e90\u914d\u7f6e\uff0c\u5bf9\u7cbe\u7ec6\u5316\u8fd0\u8425\u548c\u6218\u7565\u8c03\u6574\u7684\u652f\u6301\u80fd\u529b\u6709\u9650\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u901a\u8fc7\u5bf9\u6bd4\u4e0d\u96be\u53d1\u73b0\uff0cABC\u6cd5\u5728\u9762\u5bf9\u65e5\u76ca\u590d\u6742\u7684\u4ea7\u54c1\u7ebf\u548c\u4e1a\u52a1\u6d41\u7a0b\u65f6\uff0c\u80fd\u591f\u63d0\u4f9b\u4f20\u7edf\u65b9\u6cd5\u65e0\u6cd5\u6bd4\u62df\u7684\u6210\u672c\u6d1e\u5bdf\u529b\uff0c\u662f\u4f01\u4e1a\u4ece\u7c97\u653e\u5f0f\u7ba1\u7406\u8fc8\u5411\u7cbe\u7ec6\u5316\u8fd0\u8425\u7684\u5fc5\u7136\u9009\u62e9\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BA%8C%E3%80%81%E8%93%9D%E5%9B%BE%E7%BB%98%E5%88%B6%EF%BC%9A%E5%9C%A8ERP%E7%B3%BB%E7%BB%9F%E4%B8%AD%E5%AE%9E%E6%96%BDABC%E5%88%86%E7%B1%BB%E6%B3%95%E7%9A%84%E4%BA%94%E6%AD%A5%E5%AE%9E%E6%88%98%E6%8C%87%E5%8D%97\"><\/span>\u4e8c\u3001\u84dd\u56fe\u7ed8\u5236\uff1a\u5728ERP\u7cfb\u7edf\u4e2d\u5b9e\u65bdABC\u5206\u7c7b\u6cd5\u7684\u4e94\u6b65\u5b9e\u6218\u6307\u5357<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5728\u7406\u8bba\u5c42\u9762\u7406\u89e3ABC\u6cd5\u540e\uff0c\u771f\u6b63\u7684\u6311\u6218\u5728\u4e8e\u5982\u4f55\u5c06\u5176\u4e0e\u4f01\u4e1a\u65e5\u5e38\u8fd0\u8425\u7684\u6838\u5fc3\u2014\u2014ERP\u7cfb\u7edf\u76f8\u7ed3\u5408\uff0c\u5b9e\u73b0\u6a21\u578b\u7684\u843d\u5730\u4e0e\u6301\u7eed\u8fd0\u4f5c\u3002\u4ee5\u4e0b\u662f\u4e00\u5957\u8be6\u5c3d\u7684\u4e94\u6b65\u5b9e\u6218\u6307\u5357\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u51b3\u7b56\u8005\u7cfb\u7edf\u6027\u5730\u89c4\u5212\u5e76\u6267\u884c\u8fd9\u4e00\u53d8\u9769\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"21_%E7%AC%AC%E4%B8%80%E6%AD%A5%EF%BC%9A%E8%AF%86%E5%88%AB%E4%B8%8E%E5%AE%9A%E4%B9%89%E5%85%B3%E9%94%AE%E2%80%9C%E4%BD%9C%E4%B8%9A%E2%80%9D%E5%8F%8A%E2%80%9C%E6%88%90%E6%9C%AC%E4%B8%AD%E5%BF%83%E2%80%9D\"><\/span>2.1 \u7b2c\u4e00\u6b65\uff1a\u8bc6\u522b\u4e0e\u5b9a\u4e49\u5173\u952e\u201c\u4f5c\u4e1a\u201d\u53ca\u201c\u6210\u672c\u4e2d\u5fc3\u201d<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8fd9\u662f\u6574\u4e2aABC\u5b9e\u65bd\u9879\u76ee\u7684\u57fa\u77f3\uff0c\u5176\u8d28\u91cf\u76f4\u63a5\u51b3\u5b9a\u4e86\u6700\u7ec8\u6210\u672c\u4fe1\u606f\u7684\u51c6\u786e\u6027\u3002\u4f01\u4e1a\u51b3\u7b56\u8005\u5e94\u7275\u5934\u7ec4\u5efa\u4e00\u4e2a\u8de8\u90e8\u95e8\u7684\u8054\u5408\u9879\u76ee\u7ec4\uff0c\u6210\u5458\u5fc5\u987b\u5305\u62ec\u8d22\u52a1\u3001\u751f\u4ea7\u3001\u91c7\u8d2d\u3001\u9500\u552e\u3001\u7814\u53d1\u53caIT\u7b49\u5173\u952e\u90e8\u95e8\u7684\u4ee3\u8868\u3002\u56e2\u961f\u7684\u4efb\u52a1\u662f\u5171\u540c\u7ed8\u5236\u4f01\u4e1a\u7684\u201c\u4f5c\u4e1a\u5730\u56fe\u201d\uff0c\u7cfb\u7edf\u6027\u5730\u8bc6\u522b\u51fa\u8d2f\u7a7f\u6574\u4e2a\u4ef7\u503c\u94fe\u7684\u6838\u5fc3\u4f5c\u4e1a\u6d3b\u52a8\u3002<\/p>\n<p>\u8fd9\u4e2a\u8fc7\u7a0b\u9700\u8981\u6df1\u5165\u4e1a\u52a1\u4e00\u7ebf\uff0c\u901a\u8fc7\u8bbf\u8c08\u3001\u89c2\u5bdf\u548c\u6d41\u7a0b\u5206\u6790\uff0c\u5c06\u6a21\u7cca\u7684\u90e8\u95e8\u804c\u80fd\u5206\u89e3\u4e3a\u5177\u4f53\u7684\u3001\u53ef\u8861\u91cf\u7684\u4f5c\u4e1a\u3002\u4f8b\u5982\uff0c\u4e0d\u80fd\u7b80\u5355\u5730\u5c06\u201c\u751f\u4ea7\u90e8\u201d\u4f5c\u4e3a\u4e00\u4e2a\u6574\u4f53\uff0c\u800c\u5e94\u7ec6\u5206\u4e3a\u201c\u751f\u4ea7\u8ba1\u5212\u6392\u7a0b\u201d\u3001\u201c\u539f\u6750\u6599\u9886\u7528\u201d\u3001\u201c\u673a\u5668\u8bbe\u5907\u8c03\u8bd5\u201d\u3001\u201c\u4ea7\u54c1\u52a0\u5de5\u201d\u3001\u201c\u534a\u6210\u54c1\u8f6c\u8fd0\u201d\u3001\u201c\u8d28\u91cf\u68c0\u9a8c\u201d\u7b49\u4e00\u7cfb\u5217\u4f5c\u4e1a\u3002\u540c\u6837\uff0c\u201c\u9500\u552e\u90e8\u201d\u7684\u8d39\u7528\u4e5f\u4e0d\u5e94\u7b3c\u7edf\u5904\u7406\uff0c\u800c\u5e94\u8bc6\u522b\u51fa\u201c\u5ba2\u6237\u62dc\u8bbf\u201d\u3001\u201c\u8ba2\u5355\u5904\u7406\u201d\u3001\u201c\u5408\u540c\u8bc4\u5ba1\u201d\u3001\u201c\u552e\u540e\u6280\u672f\u652f\u6301\u201d\u7b49\u4f5c\u4e1a\u3002<\/p>\n<p>\u5728\u8bc6\u522b\u8fc7\u7a0b\u4e2d\uff0c\u53ef\u4ee5\u5145\u5206\u5229\u7528\u73b0\u6709ERP\u7cfb\u7edf\u4e2d\u7684\u529f\u80fd\u6a21\u5757\u6765\u8f85\u52a9\u3002\u4f8b\u5982\uff0cERP\u7684\u751f\u4ea7\u7ba1\u7406\u6a21\u5757\uff08MES\/MRP\uff09\u4e2d\u8bb0\u5f55\u7684\u5de5\u5355\u3001\u5de5\u5e8f\u6d41\u8f6c\u4fe1\u606f\uff0c\u662f\u8bc6\u522b\u751f\u4ea7\u76f8\u5173\u4f5c\u4e1a\u7684\u5b9d\u8d35\u6570\u636e\u6e90\uff1b\u9879\u76ee\u7ba1\u7406\u6a21\u5757\uff08PMS\uff09\u53ef\u4ee5\u5e2e\u52a9\u8bc6\u522b\u7814\u53d1\u6216\u5de5\u7a0b\u670d\u52a1\u7c7b\u4f5c\u4e1a\uff1b\u5ba2\u6237\u5173\u7cfb\u7ba1\u7406\u6a21\u5757\uff08CRM\uff09\u5219\u80fd\u63ed\u793a\u9500\u552e\u4e0e\u670d\u52a1\u73af\u8282\u7684\u4f5c\u4e1a\u6d3b\u52a8\u3002\u5c06\u8bc6\u522b\u51fa\u7684\u4f5c\u4e1a\u8fdb\u884c\u5f52\u7c7b\uff0c\u5e76\u4e0eERP\u7cfb\u7edf\u4e2d\u7684\u6210\u672c\u4e2d\u5fc3\uff08Cost Center\uff09\u8fdb\u884c\u6620\u5c04\uff0c\u662f\u786e\u4fdd\u6570\u636e\u80fd\u591f\u88ab\u7cfb\u7edf\u5316\u91c7\u96c6\u548c\u5f52\u96c6\u7684\u524d\u63d0\u3002\u8fd9\u4e00\u6b65\u7684\u5173\u952e\u5728\u4e8e\u8ffd\u6c42\u201c\u91cd\u8981\u6027\u201d\u800c\u975e\u201c\u5168\u9762\u6027\u201d\uff0c\u5e94\u805a\u7126\u4e8e\u90a3\u4e9b\u6d88\u8017\u8d44\u6e90\u6700\u591a\u3001\u5bf9\u6210\u672c\u5f71\u54cd\u6700\u5927\u7684\u5173\u952e\u4f5c\u4e1a\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"22_%E7%AC%AC%E4%BA%8C%E6%AD%A5%EF%BC%9A%E6%9E%84%E5%BB%BA%E8%B5%84%E6%BA%90%E4%B8%8E%E4%BD%9C%E4%B8%9A%E7%9A%84%E5%85%B3%E8%81%94%EF%BC%8C%E5%BD%92%E9%9B%86%E2%80%9C%E4%BD%9C%E4%B8%9A%E6%88%90%E6%9C%AC%E6%B1%A0%E2%80%9D\"><\/span>2.2 \u7b2c\u4e8c\u6b65\uff1a\u6784\u5efa\u8d44\u6e90\u4e0e\u4f5c\u4e1a\u7684\u5173\u8054\uff0c\u5f52\u96c6\u201c\u4f5c\u4e1a\u6210\u672c\u6c60\u201d<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5728\u5b9a\u4e49\u4e86\u4f5c\u4e1a\u4e4b\u540e\uff0c\u4e0b\u4e00\u6b65\u662f\u5c06\u4f01\u4e1a\u7684\u5404\u9879\u95f4\u63a5\u8d39\u7528\uff08\u5373\u8d44\u6e90\u6d88\u8017\uff09\u7cbe\u51c6\u5730\u201c\u6ce8\u5165\u201d\u5230\u76f8\u5e94\u7684\u201c\u4f5c\u4e1a\u6210\u672c\u6c60\uff08Activity Cost Pool\uff09\u201d\u4e2d\u3002\u8fd9\u4e00\u6b65\u7684\u6838\u5fc3\u4efb\u52a1\u662f\u5efa\u7acb\u8d77\u201c\u8d44\u6e90\u201d\u4e0e\u201c\u4f5c\u4e1a\u201d\u4e4b\u95f4\u7684\u6e05\u6670\u5173\u8054\u3002<\/p>\n<p>\u9996\u5148\uff0c\u9700\u8981\u5bf9\u8d22\u52a1\u603b\u8d26\u4e2d\u7684\u8d39\u7528\u79d1\u76ee\u8fdb\u884c\u68b3\u7406\u3002\u4f8b\u5982\uff0c\u7ba1\u7406\u4eba\u5458\u7684\u85aa\u916c\u3001\u529e\u516c\u697c\u7684\u6298\u65e7\u3001\u6c34\u7535\u8d39\u3001\u5dee\u65c5\u8d39\u7b49\u3002\u7136\u540e\uff0c\u901a\u8fc7\u5206\u6790\u6216\u8bbf\u8c08\uff0c\u786e\u5b9a\u5404\u9879\u8d44\u6e90\u8d39\u7528\u5e94\u5f52\u5c5e\u4e8e\u54ea\u4e2a\u6216\u54ea\u4e9b\u4f5c\u4e1a\u3002\u8fd9\u4e2a\u8fc7\u7a0b\u9700\u8981\u7ec6\u81f4\u7684\u5224\u65ad\uff1a<\/p>\n<ul>\n<li><strong>\u76f4\u63a5\u5f52\u5c5e<\/strong>\uff1a\u67d0\u4e9b\u8d44\u6e90\u6d88\u8017\u53ef\u4ee5\u975e\u5e38\u76f4\u63a5\u5730\u5f52\u5c5e\u4e8e\u5355\u4e00\u4f5c\u4e1a\u3002\u4f8b\u5982\uff0c\u8d28\u68c0\u90e8\u95e8\u4eba\u5458\u7684\u5168\u90e8\u5de5\u8d44\u548c\u798f\u5229\uff0c\u53ef\u4ee5100%\u5f52\u5165\u201c\u8d28\u91cf\u68c0\u9a8c\u201d\u4f5c\u4e1a\u6210\u672c\u6c60\uff1b\u91c7\u8d2d\u4e13\u5458\u7684\u85aa\u916c\u5219\u5e94\u5f52\u5165\u201c\u4f9b\u5e94\u5546\u5bfb\u6e90\u4e0e\u91c7\u8d2d\u201d\u4f5c\u4e1a\u6210\u672c\u6c60\u3002<\/li>\n<li><strong>\u5206\u914d\u5f52\u5c5e<\/strong>\uff1a\u67d0\u4e9b\u8d44\u6e90\u88ab\u591a\u4e2a\u4f5c\u4e1a\u5171\u540c\u6d88\u8017\uff0c\u6b64\u65f6\u9700\u8981\u4e00\u4e2a\u5408\u7406\u7684\u5206\u914d\u6807\u51c6\u3002\u4f8b\u5982\uff0c\u751f\u4ea7\u8f66\u95f4\u7684\u5382\u623f\u79df\u91d1\u548c\u6c34\u7535\u8d39\uff0c\u88ab\u201c\u673a\u5668\u8c03\u8bd5\u201d\u3001\u201c\u4ea7\u54c1\u52a0\u5de5\u201d\u3001\u201c\u5185\u90e8\u7269\u6d41\u201d\u7b49\u591a\u4e2a\u4f5c\u4e1a\u5171\u540c\u6d88\u8017\u3002\u6b64\u65f6\uff0c\u53ef\u4ee5\u6839\u636e\u5404\u4f5c\u4e1a\u533a\u57df\u6240\u5360\u7684\u9762\u79ef\u6bd4\u4f8b\uff0c\u5c06\u8fd9\u90e8\u5206\u8d39\u7528\u5206\u914d\u5230\u76f8\u5e94\u7684\u4f5c\u4e1a\u6210\u672c\u6c60\u4e2d\u3002<\/li>\n<\/ul>\n<p>\u5728ERP\u7cfb\u7edf\u4e2d\uff0c\u8fd9\u4e00\u6b65\u901a\u5e38\u9700\u8981\u5bf9\u8d22\u52a1\u6a21\u5757\u548c\u6210\u672c\u6838\u7b97\u6a21\u5757\u8fdb\u884c\u914d\u7f6e\u3002\u4f01\u4e1a\u9700\u8981\u5b9a\u4e49\u51fa\u5404\u4e2a\u4f5c\u4e1a\u6210\u672c\u6c60\uff0c\u5e76\u8bbe\u5b9a\u89c4\u5219\uff0c\u5c06\u603b\u8d26\u4e2d\u7684\u8d39\u7528\u6570\u636e\u6309\u7167\u9884\u8bbe\u7684\u5206\u914d\u903b\u8f91\u81ea\u52a8\u6216\u534a\u81ea\u52a8\u5730\u5f52\u96c6\u5230\u8fd9\u4e9b\u6c60\u4e2d\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u8bb8\u591a\u4f20\u7edfERP\u7cfb\u7edf\u5728\u5904\u7406\u8fd9\u79cd\u7075\u6d3b\u7684\u3001\u591a\u5bf9\u591a\u7684\u8d39\u7528\u5206\u914d\u65f6\u53ef\u80fd\u663e\u5f97\u8f83\u4e3a\u50f5\u5316\uff0c\u9700\u8981\u4e8c\u6b21\u5f00\u53d1\u624d\u80fd\u5b9e\u73b0\u3002\u8fd9\u6070\u6070\u662f\u540e\u7eed\u8ba8\u8bba\u7684\u65b0\u4e00\u4ee3\u6570\u5b57\u5316\u5e73\u53f0\u80fd\u591f\u53d1\u6325\u4f18\u52bf\u7684\u5730\u65b9\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"23_%E7%AC%AC%E4%B8%89%E6%AD%A5%EF%BC%9A%E9%80%89%E6%8B%A9%E5%B9%B6%E9%87%8F%E5%8C%96%E2%80%9C%E6%88%90%E6%9C%AC%E5%8A%A8%E5%9B%A0%E2%80%9D%EF%BC%8C%E5%BB%BA%E7%AB%8B%E5%88%86%E9%85%8D%E6%A0%87%E5%87%86\"><\/span>2.3 \u7b2c\u4e09\u6b65\uff1a\u9009\u62e9\u5e76\u91cf\u5316\u201c\u6210\u672c\u52a8\u56e0\u201d\uff0c\u5efa\u7acb\u5206\u914d\u6807\u51c6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6210\u672c\u52a8\u56e0\uff08Cost Driver\uff09\u662f\u8fde\u63a5\u201c\u4f5c\u4e1a\u6210\u672c\u201d\u4e0e\u201c\u6210\u672c\u5bf9\u8c61\u201d\u7684\u6865\u6881\uff0c\u5b83\u662f\u4e00\u4e2a\u53ef\u91cf\u5316\u7684\u6307\u6807\uff0c\u7528\u4e8e\u8861\u91cf\u4f5c\u4e1a\u88ab\u4e0d\u540c\u4ea7\u54c1\u3001\u670d\u52a1\u6216\u5ba2\u6237\u6240\u6d88\u8017\u7684\u7a0b\u5ea6\u3002\u9009\u62e9\u6070\u5f53\u7684\u6210\u672c\u52a8\u56e0\uff0c\u662f\u786e\u4fddABC\u6210\u672c\u5206\u914d\u51c6\u786e\u6027\u7684\u7075\u9b42\u6240\u5728\u3002\u4e00\u4e2a\u597d\u7684\u6210\u672c\u52a8\u56e0\uff0c\u5fc5\u987b\u4e0e\u4f5c\u4e1a\u6210\u672c\u7684\u53d1\u751f\u5b58\u5728\u5f3a\u70c8\u7684\u56e0\u679c\u5173\u7cfb\u3002<\/p>\n<p>\u4e0d\u540c\u7c7b\u578b\u7684\u4f5c\u4e1a\uff0c\u5176\u6210\u672c\u52a8\u56e0\u4e5f\u622a\u7136\u4e0d\u540c\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u5e38\u89c1\u4f5c\u4e1a\u53ca\u5176\u5bf9\u5e94\u7684\u6210\u672c\u52a8\u56e0\u793a\u4f8b\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th align=\"left\">\u4f5c\u4e1a\u7c7b\u578b<\/th>\n<th align=\"left\">\u4f5c\u4e1a\u6d3b\u52a8\u793a\u4f8b<\/th>\n<th align=\"left\">\u5e38\u89c1\u7684\u6210\u672c\u52a8\u56e0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\"><strong>\u5355\u4f4d\u7ea7\u4f5c\u4e1a<\/strong><\/td>\n<td align=\"left\">\u673a\u5668\u52a0\u5de5\u3001\u76f4\u63a5\u88c5\u914d<\/td>\n<td align=\"left\">\u673a\u5668\u5c0f\u65f6\u3001\u4eba\u5de5\u5c0f\u65f6\u3001\u52a0\u5de5\u6570\u91cf<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u6279\u6b21\u7ea7\u4f5c\u4e1a<\/strong><\/td>\n<td align=\"left\">\u673a\u5668\u8c03\u8bd5\u3001\u751f\u4ea7\u51c6\u5907\u3001\u8d28\u91cf\u68c0\u9a8c<\/td>\n<td align=\"left\">\u8c03\u8bd5\u6b21\u6570\u3001\u751f\u4ea7\u6279\u6b21\u3001\u68c0\u9a8c\u6b21\u6570\u3001\u8ba2\u5355\u6570<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u4ea7\u54c1\u7ea7\u4f5c\u4e1a<\/strong><\/td>\n<td align=\"left\">\u4ea7\u54c1\u8bbe\u8ba1\u3001\u5de5\u7a0b\u53d8\u66f4\u3001\u7279\u5b9a\u5de5\u827a\u5f00\u53d1<\/td>\n<td align=\"left\">\u8bbe\u8ba1\u5c0f\u65f6\u6570\u3001\u5de5\u7a0b\u53d8\u66f4\u901a\u77e5\u5355\uff08ECN\uff09\u6570\u91cf\u3001\u96f6\u90e8\u4ef6\u79cd\u7c7b\u6570<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u5ba2\u6237\u7ea7\u4f5c\u4e1a<\/strong><\/td>\n<td align=\"left\">\u5ba2\u6237\u670d\u52a1\u3001\u8ba2\u5355\u5904\u7406\u3001\u9500\u552e\u8bbf\u95ee<\/td>\n<td align=\"left\">\u670d\u52a1\u5de5\u5355\u6570\u3001\u5904\u7406\u8ba2\u5355\u884c\u6570\u3001\u5ba2\u6237\u8bbf\u95ee\u6b21\u6570<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>\u8bbe\u65bd\u7ea7\u4f5c\u4e1a<\/strong><\/td>\n<td align=\"left\">\u5de5\u5382\u7ba1\u7406\u3001\u5e38\u89c4\u7ef4\u62a4\u3001\u5b89\u4fdd<\/td>\n<td align=\"left\">\uff08\u901a\u5e38\u8f83\u96be\u627e\u5230\u76f4\u63a5\u52a8\u56e0\uff0c\u53ef\u6309\u9762\u79ef\u7b49\u4e8c\u6b21\u5206\u914d\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9009\u62e9\u6210\u672c\u52a8\u56e0\u65f6\uff0c\u5fc5\u987b\u5728\u201c\u51c6\u786e\u6027\u201d\u548c\u201c\u53ef\u83b7\u53d6\u6027\u201d\u4e4b\u95f4\u53d6\u5f97\u5e73\u8861\u3002\u6700\u51c6\u786e\u7684\u52a8\u56e0\u53ef\u80fd\u6570\u636e\u91c7\u96c6\u6210\u672c\u6781\u9ad8\uff0c\u800c\u6700\u5bb9\u6613\u83b7\u53d6\u7684\u6570\u636e\uff08\u5982\u4ea7\u91cf\uff09\u53c8\u53ef\u80fd\u4e0d\u591f\u51c6\u786e\u3002\u4f01\u4e1a\u5e94\u4f18\u5148\u9009\u62e9\u90a3\u4e9b\u5df2\u7ecf\u5728ERP\u7cfb\u7edf\u6216\u5176\u4ed6\u4fe1\u606f\u7cfb\u7edf\u4e2d\u88ab\u8bb0\u5f55\u7684\u6570\u636e\u4f5c\u4e3a\u6210\u672c\u52a8\u56e0\uff0c\u4f8b\u5982ERP\u4e2d\u7684\u5de5\u5355\u8bb0\u5f55\u4e86\u673a\u5668\u5c0f\u65f6\u548c\u8c03\u8bd5\u6b21\u6570\uff0cCRM\u7cfb\u7edf\u8bb0\u5f55\u4e86\u5ba2\u6237\u670d\u52a1\u7684\u5de5\u5355\u6570\u3002\u5982\u679c\u5173\u952e\u52a8\u56e0\u6570\u636e\u7f3a\u5931\uff0c\u5c31\u9700\u8981\u8003\u8651\u5efa\u7acb\u65b0\u7684\u6570\u636e\u91c7\u96c6\u70b9\uff0c\u8fd9\u53ef\u80fd\u662f\u5bf9\u73b0\u6709\u6d41\u7a0b\u7684\u4e00\u9879\u6539\u8fdb\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"24_%E7%AC%AC%E5%9B%9B%E6%AD%A5%EF%BC%9A%E8%AE%A1%E7%AE%97%E6%88%90%E6%9C%AC%E5%8A%A8%E5%9B%A0%E7%8E%87%E5%B9%B6%E5%88%86%E9%85%8D%E4%BD%9C%E4%B8%9A%E6%88%90%E6%9C%AC\"><\/span>2.4 \u7b2c\u56db\u6b65\uff1a\u8ba1\u7b97\u6210\u672c\u52a8\u56e0\u7387\u5e76\u5206\u914d\u4f5c\u4e1a\u6210\u672c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5b8c\u6210\u4e86\u4ee5\u4e0a\u51c6\u5907\u5de5\u4f5c\u540e\uff0c\u5c31\u8fdb\u5165\u4e86\u6838\u5fc3\u7684\u8ba1\u7b97\u4e0e\u5206\u914d\u73af\u8282\u3002\u8fd9\u4e2a\u8fc7\u7a0b\u5206\u4e3a\u4e24\u6b65\uff1a<\/p>\n<ol>\n<li>\n<p><strong>\u8ba1\u7b97\u6210\u672c\u52a8\u56e0\u7387<\/strong>\uff1a\u8fd9\u4e2a\u6bd4\u7387\u4ee3\u8868\u4e86\u6bcf\u6d88\u8017\u4e00\u4e2a\u5355\u4f4d\u7684\u6210\u672c\u52a8\u56e0\uff0c\u9700\u8981\u627f\u62c5\u591a\u5c11\u4f5c\u4e1a\u6210\u672c\u3002\u5176\u8ba1\u7b97\u516c\u5f0f\u975e\u5e38\u6e05\u6670\uff1a<strong>\u6210\u672c\u52a8\u56e0\u7387 = \u4f5c\u4e1a\u6210\u672c\u6c60\u603b\u989d \/ \u6210\u672c\u52a8\u56e0\u603b\u91cf<\/strong><\/p>\n<\/li>\n<li>\n<p><strong>\u5c06\u4f5c\u4e1a\u6210\u672c\u5206\u914d\u5230\u6210\u672c\u5bf9\u8c61<\/strong>\uff1a\u7528\u8ba1\u7b97\u51fa\u7684\u6210\u672c\u52a8\u56e0\u7387\uff0c\u4e58\u4ee5\u6bcf\u4e2a\u6210\u672c\u5bf9\u8c61\uff08\u5982\u5177\u4f53\u578b\u53f7\u7684\u4ea7\u54c1\uff09\u5b9e\u9645\u6d88\u8017\u7684\u6210\u672c\u52a8\u56e0\u6570\u91cf\uff0c\u5373\u53ef\u5f97\u51fa\u8be5\u6210\u672c\u5bf9\u8c61\u5e94\u5206\u644a\u7684\u4f5c\u4e1a\u6210\u672c\u3002\u516c\u5f0f\u5982\u4e0b\uff1a<strong>\u5206\u914d\u5230\u6210\u672c\u5bf9\u8c61\u7684\u6210\u672c = \u6210\u672c\u52a8\u56e0\u7387 \u00d7 \u6210\u672c\u5bf9\u8c61\u6d88\u8017\u7684\u6210\u672c\u52a8\u56e0\u6570\u91cf<\/strong><\/p>\n<\/li>\n<\/ol>\n<p>\u8ba9\u6211\u4eec\u901a\u8fc7\u4e00\u4e2a\u5177\u4f53\u7684\u6570\u5b57\u6848\u4f8b\u6765\u6f14\u7b97\uff1a\u5047\u8bbe\u67d0\u4f01\u4e1a\u7684\u201c\u8d28\u91cf\u68c0\u9a8c\u201d\u4f5c\u4e1a\u6210\u672c\u6c60\u5728\u4e00\u4e2a\u6708\u5185\u5f52\u96c6\u4e86\u603b\u8ba1 <strong>100,000\u5143<\/strong> \u7684\u6210\u672c\uff08\u5305\u62ec\u8d28\u68c0\u5458\u5de5\u8d44\u3001\u8bbe\u5907\u6298\u65e7\u7b49\uff09\u3002\u901a\u8fc7ERP\u7cfb\u7edf\u7edf\u8ba1\uff0c\u8be5\u6708\u5171\u6267\u884c\u4e86 <strong>500\u6b21<\/strong> \u8d28\u91cf\u68c0\u9a8c\uff08\u6210\u672c\u52a8\u56e0\uff09\u3002<\/p>\n<ul>\n<li>\n<p><strong>\u7b2c\u4e00\u6b65\uff1a\u8ba1\u7b97\u6210\u672c\u52a8\u56e0\u7387<\/strong>\u6210\u672c\u52a8\u56e0\u7387 = 100,000\u5143 \/ 500\u6b21 = <strong>200\u5143\/\u6b21<\/strong>\u8fd9\u610f\u5473\u7740\uff0c\u6bcf\u8fdb\u884c\u4e00\u6b21\u8d28\u91cf\u68c0\u9a8c\uff0c\u5176\u4f5c\u4e1a\u6210\u672c\u4e3a200\u5143\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u7b2c\u4e8c\u6b65\uff1a\u5206\u914d\u6210\u672c<\/strong>\u5047\u8bbe\u8be5\u6708\u751f\u4ea7\u4e86\u4e24\u79cd\u4ea7\u54c1\uff1a\u4ea7\u54c1A\uff08\u7b80\u5355\uff09\u548c\u4ea7\u54c1B\uff08\u590d\u6742\uff09\u3002<\/p>\n<ul>\n<li>\u4ea7\u54c1A\u5171\u751f\u4ea7\u4e8610\u4e2a\u6279\u6b21\uff0c\u6bcf\u4e2a\u6279\u6b21\u68c0\u9a8c1\u6b21\uff0c\u603b\u8ba1\u68c0\u9a8c <strong>10\u6b21<\/strong>\u3002<\/li>\n<li>\u4ea7\u54c1B\u5171\u751f\u4ea7\u4e8620\u4e2a\u6279\u6b21\uff0c\u4f46\u56e0\u5176\u590d\u6742\u6027\uff0c\u6bcf\u4e2a\u6279\u6b21\u9700\u8981\u8fdb\u884c2\u6b21\u4e2d\u95f4\u68c0\u9a8c\u548c1\u6b21\u6700\u7ec8\u68c0\u9a8c\uff0c\u603b\u8ba1\u68c0\u9a8c 20 \u00d7 3 = <strong>60\u6b21<\/strong>\u3002\uff08\u5047\u8bbe\u5176\u4ed6\u4ea7\u54c1\u6d88\u8017\u4e86\u5269\u4f59\u7684430\u6b21\uff09\u90a3\u4e48\uff0c\u5206\u914d\u7ed9\u4e24\u79cd\u4ea7\u54c1\u7684\u8d28\u91cf\u68c0\u9a8c\u6210\u672c\u5206\u522b\u4e3a\uff1a<\/li>\n<li>\u4ea7\u54c1A\u5e94\u5206\u644a\u7684\u68c0\u9a8c\u6210\u672c = 200\u5143\/\u6b21 \u00d7 10\u6b21 = <strong>2,000\u5143<\/strong><\/li>\n<li>\u4ea7\u54c1B\u5e94\u5206\u644a\u7684\u68c0\u9a8c\u6210\u672c = 200\u5143\/\u6b21 \u00d7 60\u6b21 = <strong>12,000\u5143<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u901a\u8fc7\u8fd9\u4e2a\u7b80\u5355\u7684\u6f14\u7b97\uff0c\u6211\u4eec\u53ef\u4ee5\u6e05\u6670\u5730\u770b\u5230\uff0cABC\u6cd5\u5982\u4f55\u5c06\u6210\u672c\u6309\u7167\u5b9e\u9645\u7684\u4f5c\u4e1a\u6d88\u8017\uff0c\u66f4\u516c\u5e73\u3001\u66f4\u7cbe\u786e\u5730\u5206\u914d\u5230\u4e86\u4e0d\u540c\u7684\u4ea7\u54c1\u4e0a\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"25_%E7%AC%AC%E4%BA%94%E6%AD%A5%EF%BC%9A%E6%95%B0%E6%8D%AE%E5%88%86%E6%9E%90%E4%B8%8E%E5%86%B3%E7%AD%96%E5%BA%94%E7%94%A8\"><\/span>2.5 \u7b2c\u4e94\u6b65\uff1a\u6570\u636e\u5206\u6790\u4e0e\u51b3\u7b56\u5e94\u7528<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5b9e\u65bdABC\u7684\u6700\u7ec8\u76ee\u7684\u4e0d\u662f\u4e3a\u4e86\u6838\u7b97\u800c\u6838\u7b97\uff0c\u800c\u662f\u4e3a\u4e86\u5229\u7528\u8fd9\u4e9b\u9ad8\u7cbe\u5ea6\u7684\u6210\u672c\u6570\u636e\u9a71\u52a8\u66f4\u660e\u667a\u7684\u5546\u4e1a\u51b3\u7b56\u3002\u5f53ERP\u7cfb\u7edf\u80fd\u591f\u6301\u7eed\u8f93\u51fa\u57fa\u4e8eABC\u6cd5\u7684\u6210\u672c\u62a5\u544a\u65f6\uff0c\u5176\u8574\u542b\u7684\u6218\u7565\u4ef7\u503c\u4fbf\u5f00\u59cb\u663e\u73b0\u3002\u4ee5\u4e0b\u662f\u51e0\u4e2a\u5173\u952e\u7684\u5e94\u7528\u573a\u666f\uff1a<\/p>\n<ul>\n<li>\n<p><strong>\u4ea7\u54c1\u76c8\u5229\u80fd\u529b\u5206\u6790\u4e0e\u5b9a\u4ef7\u7b56\u7565\u4f18\u5316<\/strong>\uff1a\u4f01\u4e1a\u53ef\u4ee5\u5f97\u5230\u6bcf\u4e2aSKU\uff08\u6700\u5c0f\u5b58\u8d27\u5355\u4f4d\uff09\u7ea7\u522b\u7cbe\u51c6\u7684\u201c\u5b8c\u5168\u6210\u672c\u201d\u6784\u6210\u3002\u8fd9\u5c06\u63ed\u793a\u51fa\u54ea\u4e9b\u662f\u771f\u6b63\u7684\u201c\u660e\u661f\u4ea7\u54c1\u201d\uff0c\u54ea\u4e9b\u662f\u770b\u4f3c\u7545\u9500\u5374\u5728\u4fb5\u8680\u5229\u6da6\u7684\u201c\u4f2a\u76c8\u5229\u4ea7\u54c1\u201d\u3002\u57fa\u4e8e\u6b64\uff0c\u4f01\u4e1a\u53ef\u4ee5\u8c03\u6574\u5b9a\u4ef7\u7b56\u7565\uff0c\u5bf9\u9ad8\u6210\u672c\u4ea7\u54c1\u63d0\u4ef7\u6216\u4f18\u5316\u8bbe\u8ba1\uff0c\u5bf9\u4f4e\u5229\u6da6\u4ea7\u54c1\u8003\u8651\u6dd8\u6c70\uff0c\u4ece\u800c\u4f18\u5316\u4ea7\u54c1\u7ec4\u5408\uff0c\u6700\u5927\u5316\u6574\u4f53\u5229\u6da6\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u5ba2\u6237\u4ef7\u503c\u8bc4\u4f30\u4e0e\u5173\u7cfb\u7ba1\u7406<\/strong>\uff1aABC\u6cd5\u540c\u6837\u53ef\u4ee5\u5c06\u6210\u672c\u5206\u914d\u7ed9\u201c\u5ba2\u6237\u201d\u8fd9\u4e00\u6210\u672c\u5bf9\u8c61\u3002\u901a\u8fc7\u5206\u6790\u4e0d\u540c\u5ba2\u6237\u6d88\u8017\u7684\u8ba2\u5355\u5904\u7406\u3001\u5ba2\u6237\u670d\u52a1\u3001\u7269\u6d41\u914d\u9001\u7b49\u4f5c\u4e1a\u91cf\uff0c\u4f01\u4e1a\u53ef\u4ee5\u8ba1\u7b97\u51fa\u6bcf\u4e2a\u5ba2\u6237\u7684\u201c\u670d\u52a1\u6210\u672c\u201d\uff0c\u8fdb\u800c\u8bc4\u4f30\u5176\u771f\u5b9e\u8d21\u732e\u5ea6\u3002\u8fd9\u6709\u52a9\u4e8e\u8bc6\u522b\u51fa\u201c\u9ad8\u4ef7\u503c\u4f4e\u7ef4\u62a4\u201d\u7684\u9ec4\u91d1\u5ba2\u6237\u548c\u201c\u4f4e\u4ef7\u503c\u9ad8\u9ebb\u70e6\u201d\u7684\u8d1f\u8d44\u4ea7\u5ba2\u6237\uff0c\u4ece\u800c\u5236\u5b9a\u5dee\u5f02\u5316\u7684\u5ba2\u6237\u5173\u7cfb\u7ba1\u7406\u7b56\u7565\u548c\u8d44\u6e90\u6295\u5165\u65b9\u6848\u3002<\/p>\n<\/li>\n<li>\n<p>\"<strong>\u6d41\u7a0b\u4f18\u5316\u4e0e\u6210\u672c\u524a\u51cf\u673a\u4f1a\u8bc6\u522b<\/strong>\uff1aABC\u5206\u6790\u62a5\u544a\u4f1a\u6e05\u6670\u5730\u5c55\u793a\u51fa\u54ea\u4e9b\u4f5c\u4e1a\u5360\u7528\u4e86\u6700\u591a\u7684\u6210\u672c\u8d44\u6e90\u3002\u4f8b\u5982\uff0c\u5982\u679c\u53d1\u73b0\u201c\u673a\u5668\u8c03\u8bd5\u201d\u4f5c\u4e1a\u6210\u672c\u6c60\u5f02\u5e38\u5e9e\u5927\uff0c\u8fd9\u4fbf\u6307\u660e\u4e86\u4e00\u4e2a\u660e\u786e\u7684\u6d41\u7a0b\u4f18\u5316\u65b9\u5411\u3002\u7ba1\u7406\u5c42\u53ef\u4ee5\u6df1\u5165\u63a2\u7a76\u4e3a\u4f55\u8c03\u8bd5\u6b21\u6570\u5982\u6b64\u4e4b\u591a\u3001\u65f6\u95f4\u5982\u6b64\u4e4b\u957f\uff0c\u8fdb\u800c\u63a8\u52a8SMED\uff08\u5feb\u901f\u6362\u6a21\uff09\u3001\u6807\u51c6\u5316\u4f5c\u4e1a\u6d41\u7a0b\u7b49\u7cbe\u76ca\u751f\u4ea7\u6539\u5584\u6d3b\u52a8\uff0c\u4ece\u6839\u6e90\u4e0a\u964d\u4f4e\u6210\u672c\u3002<\/p>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%E4%B8%89%E3%80%81%E5%B7%A5%E5%85%B7%E4%B9%8B%E8%BE%A9%EF%BC%9A%E4%BC%A0%E7%BB%9FERP_vs_%E6%96%B0%E4%B8%80%E4%BB%A3%E6%95%B0%E5%AD%97%E5%8C%96%E5%B9%B3%E5%8F%B0%E5%9C%A8%E5%AE%9E%E6%96%BDABC%E4%B8%AD%E7%9A%84%E8%A7%92%E8%89%B2\"><\/span>\u4e09\u3001\u5de5\u5177\u4e4b\u8fa9\uff1a\u4f20\u7edfERP vs. \u65b0\u4e00\u4ee3\u6570\u5b57\u5316\u5e73\u53f0\u5728\u5b9e\u65bdABC\u4e2d\u7684\u89d2\u8272<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5c06ABC\u4f5c\u4e1a\u6210\u672c\u6cd5\u4ece\u7406\u8bba\u84dd\u56fe\u53d8\u4e3a\u4f01\u4e1a\u65e5\u5e38\u8fd0\u8f6c\u7684\u7ba1\u7406\u4eea\u8868\u76d8\uff0c\u9009\u62e9\u6b63\u786e\u7684\u5b9e\u65bd\u5de5\u5177\u81f3\u5173\u91cd\u8981\u3002\u5728\u8fd9\u4e2a\u9009\u62e9\u4e0a\uff0c\u4f20\u7edfERP\u4e0e\u4ee5<span class=\"xintheme_keyword_link\"><a href=\"https:\/\/www.zdsztech.com\/engine\" target=\"_blank\" title=\"\u65e0\u4ee3\u7801\u5e73\u53f0\">\u65e0\u4ee3\u7801\u5e73\u53f0<\/a><\/span>\u4e3a\u4ee3\u8868\u7684\u65b0\u4e00\u4ee3\u6570\u5b57\u5316\u5e73\u53f0\u5c55\u73b0\u51fa\u4e86\u622a\u7136\u4e0d\u540c\u7684\u8def\u5f84\u548c\u6548\u679c\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"31_%E4%BC%A0%E7%BB%9FERP%E5%AE%9E%E6%96%BDABC%E7%9A%84%E6%8C%91%E6%88%98%EF%BC%9A%E5%83%B5%E5%8C%96%E3%80%81%E6%98%82%E8%B4%B5%E4%B8%8E%E9%AB%98%E7%BB%B4%E6%8A%A4%E6%88%90%E6%9C%AC\"><\/span>3.1 \u4f20\u7edfERP\u5b9e\u65bdABC\u7684\u6311\u6218\uff1a\u50f5\u5316\u3001\u6602\u8d35\u4e0e\u9ad8\u7ef4\u62a4\u6210\u672c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8bb8\u591a\u4f01\u4e1a\u6700\u521d\u4f1a\u5c1d\u8bd5\u5728\u73b0\u6709\u7684\u4f20\u7edfERP\u7cfb\u7edf\uff08\u5982SAP, Oracle\u7b49\uff09\u4e2d\u5b9e\u65bdABC\u6a21\u578b\u3002\u7136\u800c\uff0c\u8fd9\u6761\u8def\u5f84\u5f80\u5f80\u5e03\u6ee1\u8346\u68d8\u3002\u4f5c\u4e3a\u4e00\u540d\u5ba2\u89c2\u7684\u884c\u4e1a\u5206\u6790\u5e08\uff0c\u6211\u4eec\u5fc5\u987b\u6307\u51fa\u5176\u4e2d\u666e\u904d\u5b58\u5728\u7684\u51e0\u5927\u6311\u6218\uff1a<\/p>\n<ul>\n<li>\n<p><strong>\u6d41\u7a0b\u56fa\u5316\u4e0e\u7075\u6d3b\u6027\u4e0d\u8db3<\/strong>\uff1a\u4f20\u7edfERP\u7cfb\u7edf\u901a\u5e38\u62e5\u6709\u56fa\u5316\u4e14\u590d\u6742\u7684\u6210\u672c\u6838\u7b97\u6a21\u5757\u3002\u8fd9\u4e9b\u6a21\u5757\u7684\u8bbe\u8ba1\u521d\u8877\u662f\u4e3a\u4e86\u6ee1\u8db3\u6807\u51c6\u5316\u7684\u8d22\u52a1\u4f1a\u8ba1\u51c6\u5219\uff0c\u800c\u975e\u7075\u6d3b\u591a\u53d8\u7684\u7ba1\u7406\u4f1a\u8ba1\u9700\u6c42\u3002\u5f53\u4f01\u4e1a\u9700\u8981\u5b9a\u4e49\u72ec\u7279\u7684\u4f5c\u4e1a\u3001\u590d\u6742\u7684\u6210\u672c\u52a8\u56e0\u4ee5\u53ca\u591a\u9636\u6bb5\u7684\u5206\u914d\u89c4\u5219\u65f6\uff0c\u4f1a\u53d1\u73b0\u6807\u51c6\u529f\u80fd\u96be\u4ee5\u652f\u6301\uff0c\u7cfb\u7edf\u663e\u5f97\u5f02\u5e38\u50f5\u5316\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u9ad8\u6602\u7684\u4e8c\u6b21\u5f00\u53d1\u6210\u672c\u4e0e\u6f2b\u957f\u5468\u671f<\/strong>\uff1a\u4e3a\u4e86\u8ba9ERP\u9002\u5e94ABC\u6a21\u578b\uff0c\u4f01\u4e1a\u51e0\u4e4e\u4e0d\u53ef\u907f\u514d\u5730\u9700\u8981\u8fdb\u884c\u5927\u91cf\u7684\u4e8c\u6b21\u5f00\u53d1\u3002\u8fd9\u4e0d\u4ec5\u610f\u5473\u7740\u4e00\u7b14\u9ad8\u6602\u7684\u5b9a\u5236\u5f00\u53d1\u8d39\u7528\uff0c\u66f4\u662f\u4e00\u4e2a\u6f2b\u957f\u7684\u9879\u76ee\u5468\u671f\uff0c\u9700\u8981ERP\u4f9b\u5e94\u5546\u6216\u7b2c\u4e09\u65b9\u54a8\u8be2\u516c\u53f8\u7684\u6df1\u5ea6\u4ecb\u5165\u3002\u9879\u76ee\u52a8\u8f84\u6570\u6708\u751a\u81f3\u8d85\u8fc7\u4e00\u5e74\uff0c\u671f\u95f4\u8017\u8d39\u5927\u91cf\u4eba\u529b\u7269\u529b\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u9ad8\u6602\u7684\u7ef4\u62a4\u4e0e\u8fed\u4ee3\u6210\u672c<\/strong>\uff1a\u5e02\u573a\u5728\u53d8\uff0c\u4e1a\u52a1\u5728\u53d8\uff0c\u4f01\u4e1a\u7684\u4f5c\u4e1a\u6d41\u7a0b\u548c\u6210\u672c\u7ed3\u6784\u4e5f\u9700\u8981\u968f\u4e4b\u8c03\u6574\u3002\u6bcf\u4e00\u6b21\u5bf9ABC\u6a21\u578b\u7684\u5fae\u8c03\uff08\u4f8b\u5982\u589e\u52a0\u4e00\u4e2a\u65b0\u4f5c\u4e1a\uff0c\u6216\u66f4\u6539\u4e00\u4e2a\u6210\u672c\u52a8\u56e0\uff09\uff0c\u5728\u4f20\u7edfERP\u4e2d\u90fd\u53ef\u80fd\u9700\u8981\u91cd\u65b0\u542f\u52a8\u4e00\u8f6e\u201c\u5f00\u53d1-\u6d4b\u8bd5-\u4e0a\u7ebf\u201d\u7684\u6d41\u7a0b\uff0c\u53cd\u5e94\u8fdf\u7f13\u4e14\u6210\u672c\u4e0d\u83f2\u3002\u8fd9\u4f7f\u5f97\u6210\u672c\u7ba1\u7406\u4f53\u7cfb\u96be\u4ee5\u8ddf\u4e0a\u4e1a\u52a1\u53d8\u9769\u7684\u6b65\u4f10\uff0c\u6700\u7ec8\u53ef\u80fd\u6ca6\u4e3a\u4e00\u4e2a\u50f5\u6b7b\u7684\u3001\u8fc7\u65f6\u7684\u6570\u636e\u6a21\u578b\uff0c\u5bfc\u81f4\u8bb8\u591a\u4f01\u4e1a\u7684\u7cbe\u7ec6\u5316\u6210\u672c\u7ba1\u7406\u6784\u60f3\u96be\u4ee5\u771f\u6b63\u843d\u5730\u5e76\u6301\u7eed\u4ea7\u751f\u4ef7\u503c\u3002<\/p>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"32_%E7%A0%B4%E5%B1%80%E4%B9%8B%E9%81%93%EF%BC%9A%E5%88%A9%E7%94%A8%E6%97%A0%E4%BB%A3%E7%A0%81%E5%B9%B3%E5%8F%B0%E6%9E%84%E5%BB%BA%E6%95%8F%E6%8D%B7%E7%9A%84%E6%88%90%E6%9C%AC%E7%AE%A1%E7%90%86%E6%A8%A1%E5%9E%8B\"><\/span>3.2 \u7834\u5c40\u4e4b\u9053\uff1a\u5229\u7528\u65e0\u4ee3\u7801\u5e73\u53f0\u6784\u5efa\u654f\u6377\u7684\u6210\u672c\u7ba1\u7406\u6a21\u578b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u9762\u5bf9\u4f20\u7edfERP\u7684\u56f0\u5883\uff0c\u65b0\u4e00\u4ee3\u7684\u6570\u5b57\u5316\u5de5\u5177\u63d0\u4f9b\u4e86\u7834\u5c40\u4e4b\u9053\u3002\u4ee5**\u300c\u652f\u9053\u5e73\u53f0\u300d**\u8fd9\u7c7b\u9886\u5148\u7684\u65e0\u4ee3\u7801\/\u4f4e\u4ee3\u7801\u5e73\u53f0\u4e3a\u4f8b\uff0c\u5b83\u4eec\u901a\u8fc7\u8d4b\u4e88\u4e1a\u52a1\u4eba\u5458\u548c\u8d22\u52a1\u4eba\u5458\u81ea\u4e3b\u6784\u5efa\u5e94\u7528\u7684\u80fd\u529b\uff0c\u4e3a\u5b9e\u65bdABC\u6a21\u578b\u5e26\u6765\u4e86\u524d\u6240\u672a\u6709\u7684\u654f\u6377\u6027\u4e0e\u7ecf\u6d4e\u6027\u3002<\/p>\n<p>\u8fd9\u79cd\u65b0\u601d\u8def\u7684\u6838\u5fc3\u5728\u4e8e\uff0c\u5c06ABC\u6a21\u578b\u4ece\u4e00\u4e2a\u6df1\u5d4c\u5728ERP\u5185\u6838\u4e2d\u7684\u3001\u7531IT\u4e13\u5bb6\u7ef4\u62a4\u7684\u201c\u9ed1\u7bb1\u201d\uff0c\u8f6c\u53d8\u4e3a\u4e00\u4e2a\u7531\u6700\u61c2\u4e1a\u52a1\u7684\u8d22\u52a1\u4e0e\u8fd0\u8425\u56e2\u961f\u81ea\u4e3b\u6784\u5efa\u3001\u900f\u660e\u4e14\u6613\u4e8e\u4f18\u5316\u7684\u201c\u767d\u76d2\u201d\u7cfb\u7edf\u3002\u5177\u4f53\u800c\u8a00\uff0c\u50cf**\u300c\u652f\u9053\u5e73\u53f0\u300d**\u8fd9\u6837\u7684\u5de5\u5177\u53ef\u4ee5\u4ece\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\u8d4b\u80fd\u4f01\u4e1a\uff1a<\/p>\n<ul>\n<li>\n<p><strong>\u7075\u6d3b\u7684\u6570\u636e\u91c7\u96c6\u4e0e\u5efa\u6a21<\/strong>\uff1a\u501f\u52a9**\u300c\u652f\u9053\u5e73\u53f0\u300d<strong>\u5f3a\u5927\u7684<\/strong>\u3010\u8868\u5355\u5f15\u64ce\u3011**\uff0c\u4f01\u4e1a\u53ef\u4ee5\u8f7b\u677e\u521b\u5efa\u5404\u79cd\u6570\u636e\u91c7\u96c6\u8868\u5355\uff0c\u7528\u4e8e\u6536\u96c6\u4f20\u7edfERP\u96be\u4ee5\u8986\u76d6\u7684\u6210\u672c\u52a8\u56e0\u6570\u636e\uff0c\u5982\u673a\u5668\u8c03\u8bd5\u6b21\u6570\u3001\u7279\u6b8a\u8d28\u68c0\u5de5\u65f6\u3001\u5ba2\u6237\u670d\u52a1\u65f6\u957f\u7b49\u3002\u4e1a\u52a1\u4eba\u5458\u53ef\u4ee5\u5728\u79fb\u52a8\u7aef\u6216PC\u7aef\u65b9\u4fbf\u5730\u586b\u62a5\uff0c\u6570\u636e\u5b9e\u65f6\u6c47\u603b\u3002\u8fd9\u79cd\u7075\u6d3b\u6027\u4f7f\u5f97\u4f01\u4e1a\u53ef\u4ee5\u6839\u636e\u7ba1\u7406\u9700\u6c42\uff0c\u968f\u65f6\u5b9a\u4e49\u548c\u91c7\u96c6\u6700\u8d34\u5207\u7684\u6210\u672c\u52a8\u56e0\u6570\u636e\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u81ea\u52a8\u5316\u7684\u6570\u636e\u5f52\u96c6\u4e0e\u5206\u914d<\/strong>\uff1a\u901a\u8fc7\u5e73\u53f0\u7684**\u3010\u6d41\u7a0b\u5f15\u64ce\u3011**\uff0c\u4f01\u4e1a\u53ef\u4ee5\u53ef\u89c6\u5316\u5730\u8bbe\u8ba1ABC\u6210\u672c\u7684\u5f52\u96c6\u4e0e\u5206\u914d\u903b\u8f91\u3002\u4f8b\u5982\uff0c\u8bbe\u5b9a\u4e00\u4e2a\u6d41\u7a0b\uff0c\u6bcf\u6708\u81ea\u52a8\u4ece\u8d22\u52a1\u7cfb\u7edf\u83b7\u53d6\u8d39\u7528\u6570\u636e\uff0c\u6309\u7167\u9884\u8bbe\u89c4\u5219\uff08\u5982\u9762\u79ef\u3001\u4eba\u6570\uff09\u5206\u914d\u5230\u4e0d\u540c\u7684\u4f5c\u4e1a\u6210\u672c\u6c60\uff1b\u518d\u8bbe\u5b9a\u53e6\u4e00\u4e2a\u6d41\u7a0b\uff0c\u6839\u636e\u91c7\u96c6\u5230\u7684\u6210\u672c\u52a8\u56e0\u6570\u636e\uff0c\u81ea\u52a8\u6267\u884c\u6210\u672c\u5206\u914d\u8ba1\u7b97\u3002\u6574\u4e2a\u8fc7\u7a0b\u65e0\u9700\u4ee3\u7801\uff0c\u5b8c\u5168\u81ea\u52a8\u5316\uff0c\u5927\u5927\u964d\u4f4e\u4e86\u4eba\u5de5\u6838\u7b97\u7684\u8d1f\u62c5\u548c\u51fa\u9519\u7387\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u76f4\u89c2\u7684\u5206\u6790\u4e0e\u51b3\u7b56\u652f\u6301<\/strong>\uff1aABC\u5206\u6790\u7684\u6700\u7ec8\u4ef7\u503c\u5728\u4e8e\u6d1e\u5bdf\u3002**\u300c\u652f\u9053\u5e73\u53f0\u300d<strong>\u7684<\/strong>\u3010\u62a5\u8868\u5f15\u64ce\u3011**\u5141\u8bb8\u7528\u6237\u901a\u8fc7\u7b80\u5355\u7684\u62d6\u62c9\u62fd\u64cd\u4f5c\uff0c\u5c06\u590d\u6742\u7684ABC\u6210\u672c\u6570\u636e\u8f6c\u5316\u4e3a\u76f4\u89c2\u7684\u51b3\u7b56\u770b\u677f\u3002\u65e0\u8bba\u662f\u5404\u4ea7\u54c1\u7684\u591a\u7ef4\u5ea6\u6210\u672c\u6784\u6210\u5206\u6790\u3001\u5ba2\u6237\u76c8\u5229\u80fd\u529b\u6392\u884c\u699c\uff0c\u8fd8\u662f\u5404\u4f5c\u4e1a\u4e2d\u5fc3\u7684\u6210\u672c\u8d8b\u52bf\u56fe\uff0c\u90fd\u80fd\u3010\u4e2a\u6027\u5316\u3011\u5b9a\u5236\uff0c\u4e3a\u7ba1\u7406\u5c42\u63d0\u4f9b\u6700\u76f4\u63a5\u7684\u51b3\u7b56\u4f9d\u636e\u3002<\/p>\n<\/li>\n<\/ul>\n<p>\u6700\u5173\u952e\u7684\u662f\uff0c\u8fd9\u79cd\u65b9\u5f0f\u8d4b\u4e88\u4e86\u4f01\u4e1a\u771f\u6b63\u7684\u3010\u6301\u7eed\u4f18\u5316\u3011\u80fd\u529b\u3002\u5f53\u4e1a\u52a1\u6d41\u7a0b\u53d1\u751f\u53d8\u5316\u65f6\uff0c\u8d22\u52a1\u6216\u4e1a\u52a1\u7ecf\u7406\u81ea\u5df1\u5c31\u80fd\u5728\u5e73\u53f0\u4e0a\u5feb\u901f\u8c03\u6574\u6a21\u578b\uff0c\u800c\u65e0\u9700\u7b49\u5f85\u6f2b\u957f\u7684IT\u5f00\u53d1\u5468\u671f\u3002\u8fd9\u79cd\u3010\u4f4e\u6210\u672c\u3011\u3001\u9ad8\u6548\u7387\u7684\u5b9e\u65bd\u4e0e\u8fed\u4ee3\u6a21\u5f0f\uff0c\u8ba9\u4f01\u4e1a\u80fd\u591f\u771f\u6b63\u201c\u3010\u62e5\u62b1\u53d8\u9769\u3011\u201d\uff0c\u4f7f\u6210\u672c\u7ba1\u7406\u4f53\u7cfb\u59cb\u7ec8\u4e0e\u4e1a\u52a1\u53d1\u5c55\u4fdd\u6301\u540c\u6b65\u3002<\/p>\n<h2><span 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class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u603b\u800c\u8a00\u4e4b\uff0cABC\u4f5c\u4e1a\u6210\u672c\u6cd5\u5e76\u975e\u4e00\u79cd\u6666\u6da9\u7684\u4f1a\u8ba1\u7406\u8bba\uff0c\u800c\u662f\u73b0\u4ee3\u4f01\u4e1a\u5728\u6fc0\u70c8\u7ade\u4e89\u4e2d\u5b9e\u73b0\u7cbe\u7ec6\u5316\u8fd0\u8425\u3001\u6d1e\u5bdf\u5229\u6da6\u771f\u76f8\u7684\u6838\u5fc3\u7ba1\u7406\u54f2\u5b66\u3002\u5b83\u5c06\u4f01\u4e1a\u5185\u90e8\u7684\u6210\u672c\u4ece\u4e00\u672c\u6a21\u7cca\u4e0d\u6e05\u7684\u201c\u7cca\u6d82\u8d26\u201d\uff0c\u8f6c\u53d8\u4e3a\u4e00\u672c\u6e05\u6670\u63ed\u793a\u4ef7\u503c\u521b\u9020\u4e0e\u8d44\u6e90\u6d88\u8017\u5173\u7cfb\u7684\u201c\u660e\u767d\u8d26\u201d\u3002\u5728ERP\u7cfb\u7edf\u6216\u66f4\u5148\u8fdb\u7684\u6570\u5b57\u5316\u5e73\u53f0\u4e2d\u6210\u529f\u5b9e\u65bd\u5e76\u6301\u7eed\u5e94\u7528ABC\u6cd5\uff0c\u662f\u4f01\u4e1a\u5728\u6570\u5b57\u65f6\u4ee3\u6784\u5efa\u6570\u636e\u9a71\u52a8\u51b3\u7b56\u80fd\u529b\u3001\u6253\u9020\u6838\u5fc3\u7ade\u4e89\u529b\u7684\u5173\u952e\u4e00\u6b65\u3002\u5b83\u8d4b\u4e88\u4e86\u51b3\u7b56\u8005\u4e00\u53cc\u201c\u706b\u773c\u91d1\u775b\u201d\uff0c\u80fd\u591f\u7a7f\u900f\u4f20\u7edf\u6210\u672c\u6838\u7b97\u7684\u8ff7\u96fe\uff0c\u7cbe\u51c6\u8bc6\u522b\u4ef7\u503c\u6240\u5728\uff0c\u4ece\u800c\u505a\u51fa\u66f4\u660e\u667a\u7684\u8d44\u6e90\u914d\u7f6e\u51b3\u7b56\u3002<\/p>\n<p>\u4f5c\u4e3a\u4f01\u4e1a\u7684\u51b3\u7b56\u8005\uff0c\u73b0\u5728\u6b63\u662f\u5ba1\u89c6\u81ea\u8eab\u6210\u672c\u7ba1\u7406\u4f53\u7cfb\u7684\u7edd\u4f73\u65f6\u673a\u3002\u6211\u4eec\u5f3a\u70c8\u5efa\u8bae\u60a8\uff0c\u4e3b\u52a8\u62e5\u62b1\u50cfABC\u6cd5\u8fd9\u6837\u66f4\u5148\u8fdb\u7684\u7ba1\u7406\u7406\u5ff5\uff0c\u5e76\u501f\u52a9\u7075\u6d3b\u3001\u9ad8\u6548\u7684\u5de5\u5177\u5c06\u5176\u4ed8\u8bf8\u5b9e\u8df5\u3002\u82e5\u60a8\u5e0c\u671b\u6784\u5efa\u4e00\u5957\u5b8c\u5168\u8d34\u5408\u81ea\u8eab\u4e1a\u52a1\u3001\u654f\u6377\u4e14\u4f4e\u6210\u672c\u7684\u6210\u672c\u7ba1\u7406\u7cfb\u7edf\uff0c\u4e0d\u59a8\u4e86\u89e3**\u300c\u652f\u9053\u5e73\u53f0\u300d<strong>\u5982\u4f55\u5e2e\u52a9\u4f01\u4e1a\u5b9e\u73b0\u8fd9\u4e00\u76ee\u6807\u3002<\/strong>\u3010\u514d\u8d39\u8bd5\u7528\uff0c\u5728\u7ebf\u76f4\u63a5\u8bd5\u7528\u3011**<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%85%B3%E4%BA%8EERP%E7%B3%BB%E7%BB%9F%E4%B8%8EABC%E6%88%90%E6%9C%AC%E6%B3%95%E7%9A%84%E5%B8%B8%E8%A7%81%E9%97%AE%E9%A2%98\"><\/span>\u5173\u4e8eERP\u7cfb\u7edf\u4e0eABC\u6210\u672c\u6cd5\u7684\u5e38\u89c1\u95ee\u9898<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_%E5%AE%9E%E6%96%BDABC%E4%BD%9C%E4%B8%9A%E6%88%90%E6%9C%AC%E6%B3%95%E9%9C%80%E8%A6%81%E6%8A%95%E5%85%A5%E5%A4%9A%E5%B0%91%E4%BA%BA%E5%8A%9B%E5%92%8C%E6%97%B6%E9%97%B4%EF%BC%9F\"><\/span>1. \u5b9e\u65bdABC\u4f5c\u4e1a\u6210\u672c\u6cd5\u9700\u8981\u6295\u5165\u591a\u5c11\u4eba\u529b\u548c\u65f6\u95f4\uff1f<span 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